land from assessment. A. No compensation shall be paid to the state, county, school district or board of education for taking land for street purposes as provided in Sections 36-410 and 36-411 of this title, unless the property taken was acquired by purchase or condemnation or is held in a private and not a governmental capacity. If the land taken for street purposes was acquired by purchase or condemnation or is held in a private or proprietary capacity and not in a governmental capacity, then compensation shall be paid in accordance with the method for ascertaining damages in eminent domain proceedings for the taking of private property. B. If the land taken for street purposes was not acquired by purchase or eminent domain proceedings and is not owned and held in a private or proprietary capacity, no expense, special assessment, or other charge shall be levied or assessed against the land so taken or any part thereof by reason of the opening, widening, extending, laying out, curbing, guttering, or paving of the street or avenue. The exemption from all such paving, special assessments and other expenses shall be in lieu of any compensation for the taking of the land for public streets.
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